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Business Taxation
- Organizational Choices & Federal Considerations
Engelsk Paperback
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Business Taxation
- Organizational Choices & Federal Considerations
Engelsk Paperback

1.065 kr
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Om denne bog
In the United States, how a business is taxed at the federal level is partly dependent on how it is organised. Publicly traded corporations known as subchapter C corporations are taxed once at the corporate level according to the corporate tax system, and then a second time at the individual-shareholder level according to the individual tax system when corporate dividend payments are made or capital gains are realised. This leads to the so-called "double taxation" of corporate profits. Businesses that choose any other form of organisation are, in general, taxed only once at the individual level. That is, the income of certain businesses passes through to the individual business owners and is taxed according to the individual income tax system. Examples of these alternative "pass-through" forms of organisation include sole proprietorships, partnerships, subchapter S corporations, and limited liability companies. This book summarises the general tax treatment of corporate and pass-through businesses and analyses the most recent business data from the Internal Revenue Service (IRS).
Product detaljer
Sprog:
Engelsk
Sider:
106
ISBN-13:
9781622579983
Indbinding:
Paperback
Udgave:
ISBN-10:
1622579984
Udg. Dato:
1 mar 2013
Længde:
7mm
Bredde:
178mm
Højde:
230mm
Forlag:
Nova Science Publishers Inc
Oplagsdato:
1 mar 2013
Forfatter(e):
Kategori sammenhænge